社会保障制度是市场经济体制的重要组成部分,而建立稳定可靠的社会保险基金(以下简称“社保基金”)筹集与管理模式是构建科学合理的社会保障体系的核心环节。本文通过国际比较,对社保基金筹集与管理模式进行了分类研究,并就我国社保基金“双主体”的征管模式提出了改进意见。 The social security system is an important part of the market economy system. Establishing a stable and reliable social insurance fund (hereinafter referred to as “social security fund”) to raise and manage the model is the core link of building a scientific and rational social security system. Through international comparison, this paper makes a classification research on the mode of raising and managing social security funds, and puts forward some suggestions on how to improve the collection and management of social security funds.